The purpose of this study is to distinguish the comparison that exists for the return on investment of a vehicle in the taxi service between the hotel zone and the interior of the city of Puerto Vallarta, Jalisco, to communicate and inform people; owners, holders, lessors, drivers and other people who perform taxi services in the mentioned areas. Likewise, to know the time these taxpayers must wait to redeem the average value of the automobile used for taxis. All of the above in accordance with Articles 34 section VI of the regime for corporations and Article 104 of the regime for individuals, applicable to the latter; where the first article referred to establishes the maximum deduction percentages allowed by said article for the wear and tear as a concept of depreciation of said assets (automobiles or taxis). Said percentage is 25% per year, which means that 4 years are needed to recover the M.O.I. of said automobiles.